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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Type Statutory-Instrument

Publication 2009-01-18

Last updated 2020-12-31

State In force

Department King's Printer of Acts of Parliament

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Made: 18th January 2009

Coming into force: 1st April 2009

A draft of this Order was laid before Parliament and approved by resolution of each House of Parliament in accordance with section 49(5) of the Tribunals, Courts and Enforcement Act 2007 and section 124(9) of the Finance Act 2008.

Citation and commencement

1

(1) This Order may be cited as the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.

(2) This Order comes into force on 1st April 2009.

The existing tribunals

2

In this Order “existing tribunals” means—

(a) the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 1970[^f00003];

(b) the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;

(d) the tribunal established under section 706 of the Income and Corporation Taxes Act 1988[^f00005]; and

(e) the tribunal established under section 704 of the Income Tax Act 2007[^f00006].

Transfer of functions, consequential and other amendments

3

(1) Schedule 1 contains amendments to primary legislation which—

(a) transfer functions of existing tribunals, and

(b) make consequential and other provision (including provision about reviews of decisions by Her Majesty’s Revenue and Customs).

(2) Schedule 2 contains amendments to secondary legislation which—

(a) transfer functions of existing tribunals, and

(b) make consequential and other provision (including provision about reviews of decisions by Her Majesty’s Revenue and Customs).

Abolition of existing tribunals

4

The existing tribunals (apart from the Commissioners for the general purposes of the income tax) are abolished.

Transfer of members of existing tribunals

5

A person who, immediately before this Order comes into force, holds an office listed in column 1 of any of the following tables is to hold the office or offices listed in the corresponding entry in column 2 of that table—

1.Office held	2. Office or offices to be held
Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970	Transferred-in judge of the Upper Tribunal
Deputy Commissioner for the special purposes of the Income Tax Acts appointed under section 4A of the Taxes Management Act 1970	Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal
1. Office held	2. Office or offices to be held
---	---
President of VAT and duties tribunals appointed under paragraph 2 of Schedule 12 to the Value Added Tax Act 1994[^f00007]	Transferred-in judge of the Upper Tribunal
Person appointed to a panel of chairmen of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994	Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal
Person appointed to a panel of other members of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994	Transferred-in other member of the First-tier Tribunal
1. Office held	2. Office or offices to be held
---	---
Chairman of the tribunal appointed under section 706(1)(a) of the Income and Corporation Taxes Act 1988[^f00008]	Transferred-in judge of the Upper Tribunal
Other member of the tribunal appointed under section 706(1)(b) of the Income and Corporation Taxes Act 1988	Transferred-in other member of the First-tier Tribunal
1. Office held	2. Office or offices to be held
---	---
Chairman of the tribunal appointed under section 704(1)(a) of the Income Taxes Act 2007[^f00009]	Transferred-in judge of the Upper Tribunal
Other member of the tribunal appointed under section 704(1)(b) of the Income Taxes Act 2007	Transferred-in other member of the First-tier Tribunal

Transitionals and savings

6

Schedule 3 contains—

(a) transitional provision, and

(b) saving provision.

SCHEDULE 1 — Consequential Amendments and Supplemental Provisions – Primary Legislation

Stamp Act 1891

1

The Stamp Act 1891[^f00010] is amended as follows.

2

In section 13(4) (appeal against Commissioners’ decision on adjudication)[^f00011] for “Special Commissioners” substitute “First-tier Tribunal”.

3

(1) Section 13A[^f00012] (appeal to the Special Commissioners) is amended as follows.

(2) In the heading for “Special Commissioners” substitute “First-tier Tribunal”.

(3) Omit subsections (3) and (4).

(4) In subsection (5)—

(a) for “Special Commissioners” substitute “First-tier Tribunal”;

(b) in paragraphs (a) and (b) omit “to them”; and

(i) omit “to them”; and

(ii) for “they consider” substitute “the tribunal considers”.

(5) Omit subsection (6).

(6) For subsection (7) substitute—

(7) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (7A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (7) as it applies to the right of appeal under section 11(2) of that Act.

(7) In subsection (8)—

(a) for “court” substitute “Upper Tribunal”; and

(b) for “Special Commissioners” substitute “First-tier Tribunal”.

4

In section 122(1) (definitions) at the end insert—

“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.

Taxes Management Act 1970

5

The Taxes Management Act 1970[^f00013] is amended as follows.

6

Omit sections 4, 4A[^f00014], 5 and 6(1) and (5).

7

In section 12B(4) (records to be kept for purposes of returns)[^f00015] for “Commissioners” substitute “tribunal”.

8

(1) Section 19A (power to call for documents for purposes of certain enquiries)[^f00016] is amended as follows.

(2) In subsection (5) for “Special Commissioners” substitute “tribunal”.

(3) In subsection (9)—

(a) for “Commissioners” substitute “tribunal”; and

(b) in paragraphs (a) and (b) omit “to them”.

(4) In subsection (10) for “Commissioners confirm” substitute “tribunal confirms”.

(5) In subsection (11)—

(a) for “Commissioners” substitute “tribunal”; and

(b) for “(notwithstanding any provision having effect by virtue of section 56B of this Act)” substitute “(notwithstanding the provisions of sections 11 and 13 of the TCEA 2007).”.

9

(1) Section 20 (power to call for documents of taxpayer and others)[^f00017] is amended as follows.

(2) In subsection (7)—

(a) in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and

(b) in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.

(3) In subsection (7AB)—

(a) for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and

(b) for “the Commissioner” substitute “the judge or other member”.

(4) In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.

(5) In subsection (8A)—

(a) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and

(b) for “Special Commissioner is” substitute “tribunal is”.

(6) In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.

(7) In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.

(8) In subsection (8H)—

(a) for “A General or Special Commissioner” substitute “The tribunal”; and

(b) omit “he is”.

10

(1) Section 20B (restrictions on powers under ss 20 and 20A)[^f00018] is amended as follows.

(2) In subsection (1B)—

(a) for “a General or Special Commissioner” substitute “the tribunal”; and

(b) for “Commissioner is” substitute “tribunal is”.

(3) In subsection (6)—

(a) in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;

(b) in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and

11

In section 20BB(2)(a) (falsification etc of documents)[^f00019] for “a General or Special Commissioner” substitute “the tribunal”.

12

(1) Section 28ZA[^f00020] (referral of questions during enquiry) is amended as follows.

(2) In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.

(3) In subsection (2)—

(a) omit paragraph (b); and

(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(4) Omit subsection (3).

13

(1) Section 28ZB is amended as follows.

(2) In subsection (1) omit “by notice in accordance with this section”.

(3) Omit subsection (2).

14

Omit section 28ZC.

15

In section 28ZD(3)(a) (effect of referral on enquiry) for “Special Commissioners” substitute “tribunal”.

16

In section 28ZE(1) (effect of determination) for “Special Commissioners” substitute “tribunal”.

17

(1) Section 28A[^f00021] (completion of enquiry into personal or trustee return) is amended as follows.

(2) In subsection (4) for “Commissioners” substitute “tribunal”.

(3) For subsection (5) substitute—

(5) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

(4) In subsection (6)—

(a) for “Commissioners hearing the application” substitute “tribunal”; and

(b) omit “they are”.

18

(1) Section 28B (completion of enquiry into partnership return) is amended as follows.

(2) In subsection (5) for “Commissioners” substitute “tribunal”.

(3) For subsection (6) substitute—

(6) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

(4) In subsection (7)—

(a) for “Commissioners hearing the application” substitute “tribunal”; and

(b) omit “they are”.

19

In section 31(2) (appeals: right of appeal)[^f00022]—

(a) at the beginning insert “If”;

(b) after “self-assessment” insert “is”; and

(c) for “shall not be heard and determined” substitute “none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal”.

20

Omit section 31A(6).

21

Omit sections 31B to 31D.

22

For section 32(2) (double assessment) substitute—

(2) An appeal may be brought against the refusal of a claim under this section. (3) Notice of appeal under subsection (2) must be given— (a) in writing; (b) within 30 days after the day on which notice of the refusal is given; (c) to the officer of Revenue and Customs by whom that notice was given.

23

For section 33(4) (error or mistake)[^f00023] substitute —

(4) If any appeal is brought from the decision of the Board on the claim, the tribunal shall determine the appeal in accordance with the principles to be followed by the Board in determining claims under this section. (4A) The determination of the tribunal of an appeal under subsection (4) shall be final and conclusive (notwithstanding the provisions of sections 11 and 13 of the TCEA 2007) except on a point of law arising in connection with the computation of profits.

24

(1) Section 33A (error or mistake in partnership return)[^f00024] is amended as follows.

(2) In subsection (7)—

(a) for “Special Commissioners” substitute “tribunal”; and

(b) omit “hear and”.

(3) In subsection (8)—

(a) for “Special Commissioners” substitute “tribunal”; and

(b) for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.

25

Omit sections 44 to 46C.

26

For the heading preceding section 48 substitute “Appeals”.**

27

Before section 48 insert—

(47C) In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

28

For section 48 (application to appeals and other proceedings) substitute—

(48) (1) In the following provisions of this Part of this Act, unless the context otherwise requires— (a) “appeal” means any appeal under the Taxes Acts; (b) a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts. (2) In the case of — (a) an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of section 56 below; (b) any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions— (i) shall apply to the proceedings as they apply to appeals; (ii) but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below. (3) In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I.

29

For section 49 (proceedings brought out of time) substitute—

(49) (1) This section applies in a case where— (a) notice of appeal may be given to HMRC, but (b) no notice is given before the relevant time limit. (2) Notice may be given after the relevant time limit if— (a) HMRC agree, or (b) where HMRC do not agree, the tribunal gives permission. (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit. (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given. (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit. (6) Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased. (7) If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit. (8) In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).

30

After section 49 insert—

(49A) (1) This section applies if notice of appeal has been given to HMRC. (2) In such a case— (a) the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B), (b) HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or (c) the appellant may notify the appeal to the tribunal (see section 49D). (3) See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC. (4) This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement). (49B) (1) Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question. (2) HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question. (3) HMRC must review the matter in question in accordance with section 49E. (4) The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if— (a) the appellant has already given a notification under this section in relation to the matter in question, (b) HMRC have given a notification under section 49C in relation to the matter in question, or (c) the appellant has notified the appeal to the tribunal under section 49D. (5) In this section “relevant period” means— (a) the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or (b) such longer period as is reasonable. (49C) (1) Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question. (2) When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question. (3) If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E. (4) If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter. (5) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies. (6) Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H. (7) HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if— (a) HMRC have already given a notification under this section in relation to the matter in question, (b) the appellant has given a notification under section 49B in relation to the matter in question, or (c) the appellant has notified the appeal to the tribunal under section 49D. (8) In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question. (49D) (1) This section applies if notice of appeal has been given to HMRC. (2) The appellant may notify the appeal to the tribunal. (3) If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question. (4) Subsections (2) and (3) do not apply in a case where— (a) HMRC have given a notification of their view of the matter in question under section 49B, or (b) HMRC have given a notification under section 49C in relation to the matter in question. (5) In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H. (49E) (1) This section applies if HMRC are required by section 49B or 49C to review the matter in question. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in deciding the matter in question, and (b) by any person in seeking to resolve disagreement about the matter in question. (4) The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that HMRC’s view of the matter in question is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must notify the appellant of the conclusions of the review and their reasoning within— (a) the period of 45 days beginning with the relevant day, or (b) such other period as may be agreed. (7) In subsection (6) “relevant day” means— (a) in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question, (b) in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer. (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld. (9) If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached. (49F) (1) This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)). (2) The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question. (3) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies. (4) Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G. (49G) (1) This section applies if— (a) HMRC have given notice of the conclusions of a review in accordance with section 49E, or (b) the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review. (2) The appellant may notify the appeal to the tribunal within the post-review period. (3) If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this section “post-review period” means— (a) in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or (b) in a case falling within subsection (1)(b), the period that— (i) begins with the day following the last day of the period specified in section 49E(6), and (ii) ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9). (49H) (1) This section applies if— (a) HMRC have offered to review the matter in question (see section 49C), and (b) the appellant has not accepted the offer. (2) The appellant may notify the appeal to the tribunal within the acceptance period. (3) But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this section “acceptance period” has the same meaning as in section 49C. (49I) (1) In sections 49A to 49H— (a) “matter in question” means the matter to which an appeal relates; (b) a reference to a notification is a reference to a notification in writing. (2) In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to— (a) notification of HMRC’s view under section 49B(2); (b) notification by HMRC of an offer of review (and of their view of the matter) under section 49C; (c) notification of the conclusions of a review under section 49E(6); and (d) notification of the conclusions of a review under section 49E(9). (3) But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

31

(1) Section 50 (procedure)[^f00025] is amended as follows.

(2) In subsection (6) for the words before paragraph (a) substitute—

(6) If, on an appeal notified to the tribunal, the tribunal decides—

(3) In subsection (7) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”.

(4) In subsection (7A)—

(a) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”, and

(b) for “appears to them” substitute “the tribunal decides is”.

(5) In subsection (8)—

(a) after “appeal” (in each place) insert “notified to the tribunal”,

(b) for “it appears to the Commissioners” substitute “the tribunal decides”,

(6) After subsection (9) add—

(10) Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive. (11) But subsection (10) is subject to— (a) sections 9 to 14 of the TCEA 2007, (b) Tribunal Procedure Rules, and (c) the Taxes Acts.

32

Omit section 53.

33

In section 54(1) (settling of appeals by agreement) for “Commissioners” (in each place) substitute “tribunal”.

34

(1) Section 55 (recovery of tax not postponed)[^f00026] is amended as follows.

(2) Subject to the following provisions of this paragraph for “Commissioners” (in each place) substitute “tribunal”.

(3) For subsection (3) substitute—

(3) If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may— (a) first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal; (b) where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed. An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.

(4) In subsection (3A) after “closure notice” insert “, or where the notice of appeal has been given after the relevant time limit (see section 49)”.

(5) For subsection (4) substitute—

(4) If, after any determination of the amount of tax the payment of which should be so postponed— (a) there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and (b) the parties cannot agree on a revised determination, - the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.

(6) For subsection (5) substitute—

(5) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

(7) In subsection (6) omit “to the Commissioners, having regard to the representations made and any evidence adduced.”

(8) For subsection (6A) substitute—

(6A) Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.

(9) For subsection (7) substitute—

(7) If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless— (a) the agreement is in writing, or (b) the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given— (i) by the appellant to HMRC, or (ii) by HMRC to the appellant.

(10) Omit subsection (8).

(11) After subsection (8) insert—

(8A) Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.

(12) In subsection (9)(a)(i) for “the inspector issues” substitute “HMRC issue”.

(13) Omit subsection (10).

(14) For subsection (10B) substitute—

(10B) References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.

(15) Omit subsection (11).

35

For section 56 (statement of case for opinion of the High Court) substitute—

(56) (1) This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal. (2) Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made. (3) But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court— (a) if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and (b) if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.

36

Omit sections 56A to 56D[^f00027].

37

(1) Section 57 (regulations about appeals)[^f00028] is amended as follows.

(2) In subsection (1)—

(a) for “The Board may make regulations” substitute “The Commissioners for Her Majesty’s Revenue and Customs may make regulations”;

(b) in paragraph (b) for “to appear on” substitute “to be parties to”; and

(c) in paragraph (e) for “an inspector or other officer of the Board” (in both places) substitute “an officer of Revenue and Customs”.

(3) After subsection (1) insert—

(1A) Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.

(4) In subsection (3)—

(a) omit paragraph (a); and

(b) in paragraph (c) for “section 46B, 46C or 46D of this Act” substitute “section 46D of this Act or Tribunal Procedure Rules”.

38

Omit section 58 and the heading “Northern Ireland” before it.

39

(1) Section 59C(9) (surcharges on unpaid income tax and capital gains tax)[^f00029] is amended as follows.

(2) After “subsection (7) above” insert “that is notified to the tribunal”.

(3) For “Commissioners” substitute “tribunal”.

(4) In subsections (9)(a) and (b) omit the words “to them”.

40

(1) Section 59DA (claim for repayment in advance of liability being established)[^f00030] is amended as follows.

(2) In subsection (4) for “Commissioners to whom the appeal stands referred” substitute “tribunal”.

(3) For subsection (5) substitute—

(5) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

41

(1) Section 93 (failure to make return for income tax and capital gains tax)[^f00031] is amended as follows.

(2) In subsection (3)—

(a) for “them” substitute “it”; and

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

(3) In subsection (8)—

(a) after “above” insert “that is notified to the tribunal”;

(b) for “Commissioners” substitute “tribunal”; and

42

(1) Section 93A (failure to make partnership return)[^f00032] is amended as follows.

(2) In subsection (3)—

(a) for “them” substitute “it”;

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

(3) In subsection (7)—

(a) after “above” insert “that is notified to the tribunal”;

(b) for “Commissioners” substitute “tribunal”; and

43

In section 97AA(2)(b) (failure to produce documents under section 19A)[^f00033] for “Commissioners” substitute “tribunal”.

44

In section 98B(2B) (European economic interest groupings)[^f00034]—

(a) for “them” substitute “it”; and

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

45

(1) Section 100B (appeals against penalty determination)[^f00035] is amended as follows.

(2) In subsection (1) after “assessment to tax” insert “, except that references to the tribunal shall be taken to be references to the First-tier Tribunal”;

(3) In subsection (2)—

(a) for “Commissioners” (in each place) substitute “First-tier Tribunal”;

(b) omit “to them” (in each place); and

(4) For subsection (3) substitute—

(3) In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (2), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty. (3A) Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007. (3B) On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.

46

(1) Section 100C (penalty proceedings before Commissioners) is amended as follows.

(2) In the heading for “Commissioners” substitute “First-tier Tribunal”.

(3) In subsection (1) for “General or Special Commissioners” substitute “First-tier Tribunal”.

(4) Omit subsection (1A).

(5) For subsection (2) substitute—

(2) The person liable to the penalty shall be a party to the proceedings.

(6) In subsection (3) for “Commissioners” substitute “First-tier Tribunal”.

(7) For subsection (4) substitute—

(4) In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under subsection (1), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty. (4A) Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of the TCEA 2007.

(8) In subsection (5) for “court”, in each place, substitute “Upper Tribunal”.

47

In section 101 (evidence for the purposes of proceedings relating to penalties)[^f00036] for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.

48

In section 103(1) and (4) (time limits for penalties)[^f00037] for “Commissioners” substitute “tribunal”.

49

(1) Section 112 (loss, destruction or damage to assessments, returns etc) is amended as follows.

(2) In subsection (1)—

(a) for “the Commissioners, inspectors, collectors and other officers having powers in relation to tax” substitute “HMRC”; and

(b) for “Commissioners having jurisdiction in the case” substitute “tribunal”.

(3) Omit subsection (2).

50

(1) Section 115 (delivery and service of documents) is amended as follows.

(2) In subsection (2) for “by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners,” substitute “by HMRC”.

(3) Omit subsections (4) and (5).

51

(1) Section 118 (interpretation) is amended as follows.

(2) In subsection (1) omit the definitions of—

(a) “the General Commissioners Regulations”; and

(b) “the Special Commissioners Regulations”.

(3) In subsection (1) insert the following definitions at the appropriate places—

“HMRC” means Her Majesty’s Revenue and Customs;

“the TCEA 2007” means the Tribunals, Courts and Enforcement

Act 2007;

“the tribunal” is to be read in accordance with section 47C;

(4) In subsection (2) for “Commissioners” substitute “tribunal”.

(5) In subsection (4) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.

52

Omit Schedule 1.

53

Schedule 1A (claims etc not included in returns)[^f00038] is amended as follows.

54

In paragraph 2A(3)[^f00039] for “Commissioners” substitute “tribunal”.

55

(1) Paragraph 6A[^f00040] is amended as follows—

(2) In sub-paragraph (3)—

(a) for the words before paragraph (a) substitute—

(3) If an appeal is under section 49D, 49G or 49H, the tribunal—

(b) in paragraph (a), for “to them not” substitute “not to be”; and

(3) In sub-paragraph (4), for “Commissioners” substitute “tribunal”.

(4) For sub-paragraph (5) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA the decision of the tribunal shall be final and conclusive.”.

56

(1) Paragraph 7[^f00041] is amended as follows.

(2) In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

(3) For sub-paragraph (6) substitute—

(6) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

(4) In sub-paragraph (7)—

(a) for “Commissioners hearing the application” substitute “tribunal”; and

(b) omit “they are”.

57

(1) Paragraph 9[^f00042] is amended as follows.

(2) In sub-paragraph (3)—

(a) for “On” substitute “In the case of”; and

(b) for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.

(3) In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.

(4) In sub-paragraph (5)—

(a) for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and

(b) omit “to them”.

58

Omit paragraphs 10 and 11.

59

Omit Schedule 3.

60

Schedule 3A (electronic lodgement of tax returns etc)[^f00043] is amended as follows.

61

(1) Paragraph 4 is amended as follows.

(2) In sub-paragraph (6) omit “to the Special Commissioners”,

(3) In sub-paragraph (8)—

(a) for “The Special Commissioners” substitute “If an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”; and

(b) omit “ to them”.

(4) In sub-paragraph (9)—

(a) for “Special Commissioners allow” substitute “tribunal allows”; and

(b) for “they” substitute “it”.

62

In paragraph 11(6) omit “the General or Special Commissioners or”.

Courts Act 1971

63

In Part 1A of Schedule 2 to the Courts Act 1971[^f00044] omit the entries relating to—

(a) President of Value Added Tax Tribunals or chairman of such a tribunal appointed under Schedule 8 to the Value Added Tax Act 1983; and

(b) Special Commissioner appointed under section 4 of the Taxes Management Act 1970.

Finance Act 1973

64

The Finance Act 1973[^f00045] is amended as follows.

65

Omit section 41.

Finance Act 1975

66

The Finance Act 1975[^f00046] is amended as follows.

67

Omit section 57.

Oil Taxation Act 1975

68

The Oil Taxation Act 1975[^f00047] is amended as follows.

69

Schedule 2 (management and collection of petroleum revenue tax) is amended as follows.

70

(1) The table in paragraph 1[^f00048] is amended as follows.

(2) Omit the entries for sections 4, 46A, 53, 56B, 56C, 56D, 58(2B), 58(2C) and 58(3).

(3) After the entry for section 36 insert “47C” in the first column and “—” in the second column.

(4) In the entry for section 49(1) omit “(1)”.

(5) For “56A” substitute “56”.

(6) In the entry for section “100C(1)”—

(a) substitute “100C”;

(b) for the second column of the entry substitute “In subsection (1) omit the words after “penalty””.

(7) Omit the entries for section 100C(2) to (5).

(8) In the entries for section 103(1) and (4) for “Special Commissioners” substitute “tribunal”.

71

In paragraph 3(1)(b) for “Commissioners before whom” substitute “tribunal before which”.

72

In paragraph 6(1)(b) for “Commissioners before whom” substitute “the tribunal before which”.

73

In paragraph 8(1)(c)[^f00049] for “Special Commissioners” substitute “tribunal”.

74

(1) Paragraph 14[^f00050] is amended as follows.

(2) In sub-paragraph (1)—

(a) omit “to the Special Commissioners”; and

(b) for “the Board” substitute “HMRC”.

(3) For sub-paragraph (2) substitute—

(2) The notice of appeal must specify the grounds of appeal.”.

(4) In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.

(5) In sub-paragraph (9)—

(a) for “the Board” (in both places) substitute “HMRC”;

(b) for “Special Commissioners” substitute “tribunal”; and

(6) In sub-paragraph (10)—

(a) for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;

(b) for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and

(7) For sub-paragraph (11) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007 the decision of the tribunal shall be final and conclusive.”.

75

After paragraph 14 insert—

(14A) (1) This paragraph applies if notice of appeal has been given to HMRC. (2) In such a case— (a) the participator may notify HMRC that the participator requires HMRC to review the matter in question (see paragraph 14B), (b) HMRC may notify the participator of an offer to review the matter in question (see paragraph 14C), or (c) the participator may notify the appeal to the tribunal (see paragraph 14D). (3) See paragraphs 14G and 14H for provision about notifying appeals to the tribunal after a review has been required by the participator or offered by HMRC. (4) This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 14(9). (14B) (1) Sub-paragraphs (2) and (3) apply if the participator notifies HMRC that the participator requires HMRC to review the matter in question. (2) HMRC must, within the relevant period, notify the participator of HMRC’s view of the matter in question. (3) HMRC must review the matter in question in accordance with paragraph 14E. (4) The participator may not notify HMRC that the participator requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if— (a) the participator has already given a notification under this paragraph in relation to the matter in question, (b) HMRC have given a notification under paragraph 14C in relation to the matter in question, or (c) the participator has notified the appeal to the tribunal under paragraph 14D. (5) In this paragraph “relevant period” means— (a) the period of 30 days beginning with the day on which HMRC receive the notification from the participator, or (b) such longer period as is reasonable. (14C) (1) Sub-paragraphs (2) to (5) apply if HMRC notify the participator of an offer to review the matter in question. (2) When HMRC notify the participator of the offer, HMRC must also notify the participator of HMRC’s view of the matter in question. (3) If, within the acceptance period, the participator notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with paragraph 14E. (4) If the participator does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under paragraph 14(9) for the settlement of that matter. (5) Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the participator notifies the appeal to the tribunal under paragraph 14H. (6) HMRC may not notify the participator of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if— (a) HMRC have already given a notification under this paragraph in relation to the matter in question, (b) the participator has given a notification under paragraph 14B in relation to the matter in question, or (c) the participator has notified the appeal to the tribunal under paragraph 14D. (7) In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the participator of the offer to review the matter in question. (14D) (1) This paragraph applies if notice of appeal has been given to HMRC. (2) The participator may notify the appeal to the tribunal. (3) If the participator notifies the appeal to the tribunal, the tribunal is to decide the matter in question. (4) Sub-paragraphs (2) and (3) do not apply in a case where— (a) HMRC have given a notification of their view of the matter in question under paragraph 14B, or (b) HMRC have given a notification under paragraph 14C in relation to the matter in question. (5) In a case falling within sub-paragraph (4)(a) or (b), the participator may notify the appeal to the tribunal, but only if permitted to do so by paragraph 14G or 14H. (14E) (1) This paragraph applies if HMRC are required by paragraph 14B or 14C to review the matter in question. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in deciding the matter in question, and (b) by any person in seeking to resolve disagreement about the matter in question. (4) The review must take account of any representations made by the participator at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that HMRC’s view of the matter in question is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must notify the participator of the conclusions of the review and their reasoning within— (a) the period of 45 days beginning with the relevant day, or (b) such other period as may be agreed. (7) In sub-paragraph (6) “relevant day” means— (a) in a case where the participator required the review, the day when HMRC notified the participator of HMRC’s view of the matter in question, (b) in a case where HMRC offered the review, the day when HMRC received notification of the participator’s acceptance of the offer. (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see paragraphs 14B(2) and 14C(2)) is upheld. (9) If sub-paragraph (8) applies, HMRC must notify the participator of the conclusion which the review is treated as having reached. (14F) (1) This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 14E(6) and (9)). (2) The conclusions are to be treated as if they were an agreement in writing under paragraph 14(9) for the settlement of the matter in question. (3) Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the participator notifies the appeal to the tribunal under paragraph 14G. (14G) (1) This paragraph applies if— (a) HMRC have given notice of the conclusions of a review in accordance with paragraph 14E, or (b) the period specified in paragraph 14E(6) has ended and HMRC have not given notice of the conclusions of the review. (2) The participator may notify the appeal to the tribunal within the post-review period. (3) If the post-review period has ended, the participator may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the participator notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this paragraph “post-review period” means— (a) in a case falling within sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 14E(6), or (b) in a case falling within sub-paragraph (1)(b), the period that— (i) begins with the day following the last day of the period specified in paragraph 14E(6), and (ii) ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with paragraph 14E(9). (14H) (1) This paragraph applies if— (a) HMRC have offered to review the matter in question (see paragraph 14C), and (b) the participator has not accepted the offer. (2) The participator may notify the appeal to the tribunal within the acceptance period. (3) But if the acceptance period has ended, the participator may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the participator notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this paragraph “acceptance period” has the same meaning as in paragraph 14C. (14I) (1) In paragraphs 14A to 14H— (a) “matter in question” means the matter to which an appeal relates; (b) a reference to a notification is a reference to a notification in writing. (2) In paragraphs 14A to 14H, a reference to the participator includes a person acting on behalf of the participator except in relation to— (a) notification of HMRC’s view under paragraph 14B(2); (b) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 14C; (c) notification of the conclusions of a review under paragraph 14E(6); and (d) notification of the conclusions of a review under paragraph 14E(9). (3) But if a notification falling within sub-paragraph (2) is given to the participator, a copy of the notification may also be given to a person acting on behalf of the participator.

76

Schedule 5 (allowance of expenditure) is amended as follows.

77

(1) Paragraph 5 is amended as follows.

(2) In sub-paragraph (1)—

(a) after “person may” insert “appeal”; and

(b) omit “appeal to the Special Commissioners”.

(3) In sub-paragraph (2)—

(a) after “On an appeal” insert “that is notified to the tribunal”; and

(b) for “appear and be heard” substitute “be a party”.

(4) In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.

(5) In sub-paragraph (4)—

(a) after “On an appeal” insert “that is notified to the tribunal”; and

(b) for “Special Commissioners” substitute “tribunal”.

(6) After sub-paragraph (4) insert—

(5) The provisions of paragraphs 14A to 14I of Schedule 2[^f00051] shall apply to appeals under this paragraph subject to any necessary modifications.

78

In paragraph 6(1) and (2) for “Special Commissioners” substitute “tribunal”.

79

(1) Paragraph 7 is amended as follows.

(2) In sub-paragraph (1)—

(a) after “Where” insert “,”; and

(b) for “the Special Commissioners determine” substitute “that is notified to the tribunal, the tribunal determines”.

(3) In sub-paragraph (3) for “Special Commissioners” substitute “tribunal”.

80

(1) Paragraph 8[^f00052] is amended as follows.

(2) For sub-paragraph (1)(a) substitute—

(a) an appeal is made against a determination by the tribunal on an appeal under paragraph 5 above; and

(3) In sub-paragraph (1)(b) for “Special Commissioners” substitute “tribunal”.

(4) In sub-paragraph (5) after “court” add “or the tribunal”.

81

(1) Paragraph 9[^f00053] is amended as follows.

(2) In sub-paragraph (3) omit “to the Special Commissioners”.

(3) In sub-paragraph (5) after “any time” insert “before it is notified to the tribunal”.

(4) In sub-paragraph (7) for “Special Commissioners” substitute “tribunal”.

(5) In sub-paragraph (8)—

(a) after “On an appeal” insert “that is notified to the tribunal”; and

(b) for “Special Commissioners” substitute “tribunal”.

(6) In sub-paragraph (10)(a) omit “to the Special Commissioners”.

(7) In sub-paragraph (10)(b) for “Special Commissioners” substitute “tribunal”.

82

After paragraph 9 insert—

(10) In this Schedule “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

83

(1) Schedule 6 (allowance of expenditure on claim by participator) is amended as follows.

(2) In the table in paragraph 2, after the entry for paragraph 5(4) of Schedule 5 insert “5(5)” in the first column and “—” in the second column.

84

(1) Schedule 7 (allowance of abortive exploration expenditure) is amended as follows.

(2) In the table in paragraph 1(3), after the entry for paragraph 5(4) of Schedule 5 insert “5(5)” in the first column and “—” in the second column.

85

(1) Paragraph 3 of Schedule 8 (allowance of unrelievable field loss) is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (2) after “any time” insert “before it is notified to the tribunal”.

(4) After sub-paragraph (2) insert—

(3) The provisions of paragraphs 14A to 14I of Schedule 2[^f00054] shall apply to appeals under this paragraph subject to any necessary modifications.

House of Commons Disqualification Act 1975

86

(1) Schedule 1 to the House of Commons Disqualification Act 1975[^f00055] (offices disqualifying for membership) is amended as follows.

(2) In Part 1 (judicial offices) omit the entry relating to a Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970.

(3) In Part 3 (other disqualifying offices) omit the entries relating to—

(a) Chairman of the tribunal constituted under section 706 of the Income and Corporation Taxes Act 1988 or section 704 of the Income Tax Act 2007; and

(b) President or Vice-President of Value Added Tax Tribunals or full-time chairman of value added tax tribunals.

Northern Ireland Assembly Disqualification Act 1975

87

In Part 2 of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975[^f00056] (offices disqualifying for membership: bodies of which all members are disqualified) omit the entry relating to a Value Added Tax Tribunal.

Customs and Excise Management Act 1979

88

The Customs and Excise Management Act 1979[^f00057] is amended as follows.

89

In section 1 (interpretation) after the definition of “transit shed” add—

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

90

(1) Section 94(4B) (deficiency in warehoused goods)[^f00058] is amended as follows.

(2) For paragraph (a) substitute—

(a) the period of 30 days for accepting an offer of review under section 15C of the Finance Act 1994 or for appealing against the decision under section 16 of that Act has expired;

(3) In paragraph (b) for “section 15(2)” substitute “section 15F(8)”.

(4) In paragraph (c) for “the final result of any further appeal” substitute “the final result of any appeal under section 16 of that Act, or of any further appeal,”.

91

In section 170A(2) (offence of handling goods subject to unpaid excise duty)[^f00059] for “a VAT and duties tribunal” substitute “the tribunal”.

Tobacco Products Duty Act 1979

92

The Tobacco Products Duty Act 1979[^f00060] is amended as follows.

93

(1) Section 7C (penalty for facilitating evasion: penalty notice)[^f00061] is amended as follows.

(2) For subsections (3) to (5) substitute—

(3) Sections 13A to 16 of the Finance Act 1994 apply to a decision to issue a penalty notice as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act.

Finance Act 1980

94

The Finance Act 1980[^f00062] is amended as follows.

95

(1) Paragraph 5 of Schedule 17 (transfers of interests in oil fields) is amended as follows.

(2) In sub-paragraph (2)—

(a) for “may by notice” substitute “may appeal by notice”; and

(b) omit “appeal to the Special Commissioners”.

(3) In sub-paragraph (3) for “appear and be heard on” substitute “be a party to”.

(4) In sub-paragraph (4) after “abandoned” insert “before it is notified to the tribunal”.

(5) After sub-paragraph (5) insert—

(6) The provisions of paragraphs 14A to 14I of Schedule 2 to the Oil Taxation Act 1975[^f00063] shall apply to appeals under this paragraph subject to any necessary modifications.

Betting and Gaming Duties Act 1981

96

The Betting and Gaming Duties Act 1981[^f00064] is amended as follows.

97

(1) Section 26M (review and appeal)[^f00065] is amended as follows—

(2) In subsection (1)—

(a) for “14 to 16” substitute “13A to 16”; and

(b) after “duty” insert “as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act”.

(3) In subsection (2) for “14 to 16” substitute “13A to 16”.

98

(1) Paragraph 7A of Schedule 4 (payment of duty by instalments)[^f00066] is amended as follows.

(2) In sub-paragraph (5)—

(a) for “14 to 16” substitute “13A to 16”;

(b) for “(reviews and appeals)” substitute “(meaning of relevant decision, reviews and appeals to a tribunal)”; and

99

(1) Paragraph 6 of Schedule 4A (reviews and time limits on recovery)[^f00067] is amended as follows.

(2) In sub-paragraph (1)—

(a) for “14” substitute “13A to 16”;

(b) for “(reviews of decisions)” substitute “(meaning of relevant decision, reviews and appeals to a tribunal)”; and

(c) for “as it applies to the decisions mentioned in subsection (1) of that section” substitute “as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act”.

Finance Act 1982

100

The Finance Act 1982[^f00068] is amended as follows.

101

(1) In Schedule 18 (alternative valuation of ethane etc) paragraph 8 is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (3) for “Commissioners”, in both places, substitute “tribunal”.

(4) In sub-paragraph (4)—

(a) in the words before paragraph (a) —

(i) for “If, on a hearing of an appeal under this paragraph it appears to the majority of the Commissioners present at the hearing” substitute “If an appeal under this paragraph is notified to the tribunal and the tribunal determines”; and

(ii) for “they” substitute “it”.

(b) In paragraph (a)—

(i) for “they shall” substitute “the tribunal shall”;

(ii) for “they think” substitute “the tribunal thinks”;

(d) in paragraph (c) for “Commissioners” substitute “tribunal”.

(5) In sub-paragraph (5)—

(a) after “principal Act” insert “, and paragraphs 14A to 14I of that Schedule”; and

(b) at the end insert “and, in the case of paragraphs 14A to 14I of Schedule 2, with such other modifications as may be necessary”.

102

(1) In Schedule 19 (supplementary provisions relating to APRT) paragraph 7 is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (2)—

(a) in the words before paragraph (a) after “paragraph 14 of” insert “and paragraphs 14A to 14I of”;

(b) in paragraph (a) for “sub-paragraph (3)” substitute “paragraph 14(3)”;

(d) in paragraph (c) omit “and”;

(e) in paragraphs (c) and (d) for “sub-paragraph 10” substitute “paragraph 14(10)”; and

(f) at the end of sub-paragraph (d) insert

; and (e) in the case of paragraphs 14A to 14I of Schedule 2[^f00069], with such modifications as may be necessary

Finance Act 1984

103

The Finance Act 1984[^f00070] is amended as follows.

104

(1) Section 115 (information relating to sales at arm’s length and market value of oil) is amended as follows.

(2) In subsection (6)—

(a) for “may, by notice” substitute “may appeal, by notice”; and

(b) for “appeal to the Special Commissioners who” substitute “and, where such an appeal is notified to the tribunal, the tribunal”.

(3) After subsection (6) insert—

(6A) The provisions of paragraphs 14A to 14I of Schedule 2[^f00071] to the principal Act shall apply to appeals under this paragraph subject to any necessary modifications.

105

(1) In section 116(1)(b) (offences relating to section 115) for “Commissioners” substitute “tribunal”.

106

Omit section 127.

107

Omit Schedule 22.

Inheritance Tax Act 1984

108

The Inheritance Tax Act 1984[^f00072] is amended as follows.

109

(1) Section 35A (variation of undertakings)[^f00073] is amended as follows.

(2) In subsection (2)—

(a) for “a Special Commissioner” substitute “the tribunal”; and

(b) for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.

(3) In subsection (3)—

(a) for “Special Commissioner” substitute “tribunal”; and

(b) for “his direction” substitute “the tribunal’s direction”.

(4) In subsection (4) for “Special Commissioner” substitute “tribunal”.

110

In section 54A(3) (special rate of charge where settled property affected by potentially exempt transfer)[^f00074] for “Special Commissioners” substitute “tribunal”.

111

(1) Section 79A (variation of undertakings) is amended as follows.

(2) In subsection (2)—

(a) for “a Special Commissioner” substitute “the tribunal”; and

(b) for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.

(3) In subsection (3)—

(a) for “Special Commissioner” substitute “tribunal”; and

(b) for “his direction” substitute “the tribunal’s direction”.

(4) In subsection (4) for “Special Commissioner” substitute “tribunal”.

112

In section 219(1A) (power to require information)[^f00075]—

(a) for “a Special Commissioner” substitute “the tribunal”; and

(b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.

113

(1) Section 219B (appeal against requirement to produce documents etc) is amended as follows.

(2) In subsection (4)—

(a) for “Special Commissioners” substitute “tribunal”; and

(b) omit “to them” in paragraphs (a) and (b).

(3) In subsection (5) for “Special Commissioners confirm” substitute “tribunal confirms”.

(4) In subsection (6) for “under section 225 below” substitute “under sections 11 or 13 of the TCEA 2007”.

114

In the heading before section 221 (determinations and appeals) after “determinations” insert “, reviews”.

115

(1) Section 222 (appeals against determination)[^f00076] is amended as follows.

(2) For subsection (2) substitute—

(2) Sections 223D, 223G and 223H provide for notification of the appeal to the tribunal.

(3) In subsection (3) after “may be” insert “notified”.

(4) In subsection (4)—

(a) after “may be” insert “notified”; and

(b) after “appropriate” insert “Lands”.

(5) After subsection (4) insert—

(4ZA) The appeal may be notified under subsection (3) or (4) only if it could be notified to the tribunal under section 223D, 223G or 223H.

(6) For subsection (4A) substitute—

(4A) If and so far as the question in dispute on any appeal under this section which has been notified to the tribunal or the High Court is a question as to the value of land in the United Kingdom, the question shall be determined on a reference to the appropriate Lands tribunal.

(7) In subsection (4B) after “appropriate” insert “Lands”.

116

For section 223 (appeals out of time) substitute—

(223) (1) This section applies in a case where— (a) notice of appeal may be given to HMRC under section 222, but (b) no notice is given before the relevant time limit. (2) Notice may be given after the relevant time limit if— (a) HMRC agree, or (b) where HMRC do not agree, the tribunal gives permission. (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit. (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given. (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit. (6) Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased. (7) If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit. (8) In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).

117

After section 223 insert—

(223A) (1) This section applies if notice of appeal has been given to HMRC. (2) In such a case— (a) the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 223B), (b) HMRC may notify the appellant of an offer to review the matter in question (see section 223C), or (c) the appellant may notify the appeal to the tribunal (see section 223D). (3) See sections 223G and 223H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC. (223B) (1) Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question. (2) HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question. (3) HMRC must review the matter in question in accordance with section 223E. (4) The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if— (a) the appellant has already given a notification under this section in relation to the matter in question, (b) HMRC have given a notification under section 223C in relation to the matter in question, or (c) the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4), or the tribunal under section 223D. (5) In this section “relevant period” means— (a) the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or (b) such longer period as is reasonable. (223C) (1) Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question. (2) When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question. (3) If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 223E. (4) If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question shall be conclusive for the purposes of this Act. (5) The same consequences shall follow for all purposes as would have followed if, on the date that HMRC gave notice of their view, the tribunal had determined the appeal in accordance with its terms. (6) Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223H. (7) HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if— (a) HMRC have already given a notification under this section in relation to the matter in question, (b) the appellant has given a notification under section 223B in relation to the matter in question, or (c) the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4) or the tribunal under section 223D. (8) In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question. (223D) (1) This section applies if notice of appeal has been given to HMRC. (2) The appellant may notify the appeal to the tribunal. (3) If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question. (4) Subsections (2) and (3) do not apply in a case where— (a) HMRC have given a notification of their view of the matter in question under section 223B, or (b) HMRC have given a notification under section 223C in relation to the matter in question. (5) In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 223G or 223H. (223E) (1) This section applies if HMRC are required by section 223B or 223C to review the matter in question. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in deciding the matter in question, and (b) by any person in seeking to resolve disagreement about the matter in question. (4) The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that HMRC’s view of the matter in question is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must notify the appellant of the conclusions of the review and their reasoning within— (a) the period of 45 days beginning with the relevant day, or (b) such other period as may be agreed. (7) In subsection (6) “relevant day” means— (a) in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question, (b) in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer. (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 223B(2) and 223C(2)) is upheld. (9) If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached. (223F) (1) This section applies if HMRC give notice of the conclusions of a review (see section 223E(6) and (9)). (2) The conclusions of the review shall be conclusive for the purposes of this Act. (3) Subsections (2) and (3) do not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223G. (223G) (1) This section applies if— (a) HMRC have given notice of the conclusions of a review in accordance with section 223E, or (b) the period specified in section 223E(6) has ended and HMRC have not given notice of the conclusions of the review. (2) The appellant may notify the appeal to the tribunal within the post-review period. (3) If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) The appellant may not notify the appeal to the tribunal under this section if the appeal has been notified to the court under section 222(3) or the appropriate Lands tribunal under section 222(4). (6) In this section “post-review period” means— (a) in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 223E(6), or (b) in a case falling within subsection (1)(b), the period that— (i) begins with the day following the last day of the period specified in section 223E(6), and (ii) ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with section 223E(9). (223H) (1) This section applies if— (a) HMRC have offered to review the matter in question (see section 223C), and (b) the appellant has not accepted the offer. (2) The appellant may notify the appeal to the tribunal within the acceptance period. (3) But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) The appellant may not notify the appeal to the tribunal under this section if the appeal has been notified to the court under section 222(3) or the appropriate Lands tribunal under section 222(4). (6) In this section “acceptance period” has the same meaning as in section 223C. (223I) (1) In sections 223A to 223H— (a) “matter in question” means the matter to which an appeal relates; (b) a reference to a notification is a reference to a notification in writing. (2) In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to— (a) notification of HMRC’s view under section 223B(2); (b) notification by HMRC of an offer of review (and of their view of the matter) under section 223C; (c) notification of the conclusions of a review under section 223E(6); and (d) notification of the conclusions of a review under section 223E(9). (3) But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

118

For section 224 (procedure before Special Commissioners) substitute—

(224) If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.

119

Omit sections 225 and 225A.

120

In section 245(2)(b) (failure to deliver accounts) for “Special Commissioners” substitute “tribunal”.

121

In section 245A (failure to provide information etc)[^f00077] for “Special Commissioners”, in each place, substitute “tribunal”.

122

(1) Section 249 (recovery of penalties) is amended as follows.

(2) In subsection (2) for “Special Commissioners” substitute “First-tier Tribunal”.

(3) For subsection (3) substitute—

(3) Where any proceedings are brought before the First-tier Tribunal, in addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of a penalty which has been determined under this Part, but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty. (3A) Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007. (3B) On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.

(4) For subsection (4) substitute—

(4) The person liable to the penalty shall be a party to the proceedings.

123

Omit section 251.

124

(1) Section 252 (effect of award by Special Commissioners) is amended as follows.

(2) In the heading for “Special Commissioners” substitute “the tribunal”.

(3) For “Special Commissioners” substitute “tribunal”.

125

(1) Section 272 (general interpretation) is amended as follows.

(2) Omit the entry for “Special Commissioners”.

(3) Insert the following definitions at the appropriate places—

“HMRC” means Her Majesty’s Revenue and Customs;

“the TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007;

; and

“the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,

Finance Act 1987

126

The Finance Act 1987[^f00078] is amended as follows.

127

In section 62(7)(b) (market value of oil to be determined on a monthly basis) for “Commissioners before whom” substitute “tribunal before which”.

128

In section 63(3)(b) (blends of oil from two or more fields) for “Commissioners before whom” substitute “tribunal before which”.

129

(1) Section 66 (oil allowance: adjustment for final periods) is amended as follows.

(2) In subsection (6) omit “to the Special Commissioners”.

(3) In subsection (7)—

(a) in paragraph (a) for “Commissioners”, in each place, substitute “tribunal”; and

(b) in paragraph (b)—

(i) for “, on the hearing of the appeal,” substitute “the appeal is notified to the tribunal and”;

(ii) for “the majority of Commissioners present at the hearing” substitute “tribunal”;

(iii) for “they shall” substitute “the tribunal shall”;

(iv) for “they think” substitute “the tribunal thinks”; and

(4) For subsection (8) substitute—

(8) Paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2[^f00079] to the principal Act shall apply in relation to an appeal under subsection (6) as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications— (a) any reference in those paragraphs to a participator is to be construed as a reference to the responsible person by whom notice of appeal is given; (b) any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under subsection (7)(a) above; (c) any other modifications that are necessary.

130

(1) Paragraph 3 of Schedule 12 (supplementary provisions as to blended oil) is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (2)—

(a) in paragraph (a) omit “and be entitled to appear accordingly”; and

(b) in paragraph (b) for “Special Commissioners” and “Commissioners” substitute “tribunal”.

(4) In sub-paragraph (2)(c)—

(a) for “if, on the hearing of the appeal, it appears to the majority of the Commissioners present” substitute “if, on an appeal notified to the tribunal, it appears to the tribunal”; and

(b) for “they” substitute “the tribunal”.

(5) For sub-paragraph (2)(d) substitute—

(d) paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2[^f00080] to the principal Act shall apply in relation to the appeal as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications— (i) any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (2)(b) above; (ii) any other modifications that are necessary.

131

In paragraph 2(2)(c) of Schedule 14 (cross-field allowance) for “Special Commissioners” substitute “tribunal”.

Income and Corporation Taxes Act 1988

132

The Income and Corporation Taxes Act 1988[^f00081] is amended as follows.

133

(1) Section 42 (appeals against determinations under sections 34 to 36 etc) is amended as follows.

(2) In subsection (4) omit from “and shall be” to the end.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

134

For section 102(1) (provisions supplementary to sections 100 and 101) substitute—

(1) Any question arising under section 100(1)(a) or 101(1)(a) shall be determined, for the purpose of computing for any tax purpose the profits of both the trades or, as the case may be, the professions concerned, in like manner as an appeal.

135

(1) Section 152 (notification of taxable amount of certain benefits) is amended as follows.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Omit subsection (5)(i) and (ii).

136

In section 215(7) and (8) (advance clearance by Board of distributions and payments) for “the Special Commissioners” (in each place) and for “Commissioners” substitute “the tribunal”.

137

(1) In section 343(10) (company reconstructions without a change of ownership)—

(2) After “all those companies” insert “in like manner as an appeal, and all those companies shall be entitled to be a party to those proceedings.”.

(3) Omit paragraphs (a), (b) and (c) and the words following paragraph (c).

138

In section 376A(6) (the register of qualifying lenders)[^f00082]—

(a) after “may” insert “appeal”; and

(b) omit from “, require the matter” to the end of the subsection.

139

In section 378(3) (supplementary regulations)[^f00083] for “the General Commissioners or the Special Commissioners” substitute “the tribunal”.

140

(1) Section 444A(6) (transfers of business)[^f00084] is amended as follows.

(2) For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.

141

(1) Section 444AZA(5) (transfers of life assurance business: Case VI losses of the transferor)[^f00085] is amended as follows.

(2) For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.

142

(1) Section 444AZB(5) (transfers of life assurance business: Case I losses of the transferor) is amended as follows.

(2) For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals, but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.

143

In subsections (9), (11) and (12) of section 444AED (clearance: no avoidance or group advantage)[^f00086] for “the Special Commissioners” substitute “the tribunal”.

144

In section 461(8) (taxation in respect of other business)[^f00087] omit “to the Special Commissioners”.

145

In section 461C(5) (taxation in respect of other business: withdrawal of qualifying status from incorporated friendly society) omit “to the Special Commissioners”.

146

In section 465(5) (old societies) omit “to the Special Commissioners”.

147

In section 506C(8) (sections 506A and 506B: supplemental)[^f00088] for “Special Commissioners” substitute “tribunal”.

148

In section 552A(9)(k) (tax representatives)[^f00089] for “Special Commissioners” substitute “tribunal”.

149

In section 584 (relief for unremittable overseas income) omit subsection (9).

150

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

151

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

152

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

153

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

154

(1) Section 751B (section 751A: supplementary)[^f00092] is amended as follows.

(2) In subsection (5) omit “to the Special Commissioners”.

(3) In subsection (7)—

(a) in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and

(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(4) In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.

155

(1) Section 754 (assessment, recovery and postponement of tax)[^f00093] is amended as follows—

(2) In subsection (3)—

(a) for “Where” substitute “Subsection (3B) shall apply where”; and

(b) for “that appeal shall be to the Special Commissioners” substitute “and the question is one whose resolution is likely to affect the liability of more than one person under this Chapter in respect of the controlled foreign company concerned”.

(3) Omit subsection (3A).

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